Oireachtas Joint and Select Committees
Thursday, 8 December 2022
Public Accounts Committee
Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
9:30 am
Catherine Murphy (Kildare North, Social Democrats)
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I want to see how this works. If Revenue is of the view that a person is defined as an employee and the organisation does not accept that, is it at that point that Revenue can issue a direction? Would the employee then be permitted to view that direction?